All language like C#,VB.NET all have try catch finally block but SQL server only have try and catch only why not finally block is given is there any specific reason for that?
There are many other problems with TRY...CATCH block, such as you cannot rethrow an error exactly as you caught it, so I would use C# error handling for anything complex. I have wrote a whole book chapter on it, you can download a free pdf here
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